đ
08 June 2024
DOI: 10.58192/profit.v3i3.2158
Pengaruh Profesionalisme Auditor dan Teknik Audit Investigatif dalam Pengungkapan Fraud
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Universitas Maritim AMNI
đ Abstract
This research begins the role of professionalism of investigative auditors and investigative audit techniques in detecting fraud in Indonesia. The increase in cases of poverty encourages understanding of the influence of these variables in detecting and revealing the level of conditions. The application of optimal audit techniques and standards, together with high auditor professionalism, is expected to result in maximum detection and disclosure of conditions. This qualitative literature study analyzes previous articles and research. Data was collected from relevant journals, books and internet articles. The results show that auditor professionalism and investigative audit techniques reveal conditions and determine the level of conditions.
đ Keywords
#Auditor Professionalism; Investigative Audit Techniques; Fraud
âšī¸ Informasi Publikasi
Tanggal Publikasi
08 June 2024
Volume / Nomor / Tahun
Volume 3, Nomor 3, Tahun 2024
đ HOW TO CITE
Sindy Septiani; Arinda Dwi Cahyani; Nera Marinda Machdar, "Pengaruh Profesionalisme Auditor dan Teknik Audit Investigatif dalam Pengungkapan Fraud," Profit: Jurnal Manajemen, Bisnis dan Akuntansi, vol. 3, no. 3, Jun. 2024.
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